Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined deficiencies in income and excess profits taxes of petitioner for the calendar year 1939 in the respective amounts of $8,598.79 and $134.93. By amended answer he seeks increased deficiencies. At the hearing he conceded that his request for increased deficiencies was groundless.
The sole issue is whether the respondent erred in determining that petitioner realized...
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